摘要
审计决定、承包合同各自具有公法、私法属性,在各自范围内发生法律效力。协调合同和审计决定法律效力的明智之举是:审减合同确定的价款须征得承建单位的书面认可,证明合同无效。但治本之策则是完善立法,找到合法行使公权力和依法保护私权利的平衡点。
Auditing decisions and civil contracts have public and private features which take legal effect within their own domain. It is a wise move to coordinate the legality between the two parties. The pricing of auditing contract has to be confirmed by the construction units in written or it is void. The best policy, however, is to perfect the legislation to find the balanced point to execute the public power and the private rights in accordance with the law.
出处
《审计与经济研究》
北大核心
2007年第2期37-41,共5页
Journal of Audit & Economics
关键词
公法
私法
民事合同
行政合同
审计决定
public law
private law
civil contracts
administrative contracts
auditing decisions
